Tax transactions and their judicial review in view of administrative acts theory

Tax is a sum, which is taken from persons with using force and public power to meet the public expenses. In modern democracies, the state authority to introduce taxes is usually defined in constitutions. Similarly, in Turkish tax law, the administrative authorities have to use their taxation power within the limits provided in the Constitution. If this principle were not observed, this would interfere with the basic human rights and freedoms. This necessitates supervision of transactions carried out throughout the taxation process. In order for a taxation transaction to be subject to judicial review, the legal nature of taxation transactions must first be determined. This determination should be done in light of the administrative acts theory. Since taxation transactions are administrative acts, the majority of the rules that apply to administrative acts also apply to taxation transactions. Review of taxation transactions as administrative transactions enables the administrative authorities become liable when they do not act according to law. In line with these issues, this study examines stages of the taxation such as, tax assessment, notification, accrual and collection phases in view of administrative transaction theory and assesses whether and to the extent that these transactions are subject to judicial review. Key Words: Administrative Acts Theory, Taxation Transactions, Tax Administration, Taxpayer, Judicial Review, Action for Nullity.